Advocates:
['Dayanand Singh', '', 'DHANANJAY KASHYAP', 'Dhananjay Kumar', 'PALLAVI TRIVEDI', 'S D SANJAY ADSG', '', 'Alok Kumar Agrawal']

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.6795 of 2020

======================================================

M/s Planning and Infrastructure Development Consultant (PIDC) having its

registered office at 4, Mitra Vihar, West Boring Canal Road, P.S. S.K. Puri,

Patna-01 represented through Mr. Prabhat Kumar Singh (Male), Aged about

36 years, S/o Narbdeshwar Singh, Posted as Assistant Manager and

Authorised Representative.

... ... Petitioner/s

Versus

1.

Union of India through Secretary, Department of Revenue, Ministry of

Finance.

2.

The Central Board of Indirect Taxes and Customs, through its Chairman,

North Block, New Delhi- 110001.

3.

State of Bihar through Principal Secretary, Commercial Taxes Department,

Govt. of Bihar.

4.

Commissioner, Central GST and Central Excise, Patna-I, 3rd Floor, Central

Revenue Building (Annexe), Birchand Patel Path, Patna- 800001.

5.

Assistant Commissioner, Central GST and Central Excise, Patna-I, 3rd

Floor, Central Revenue Building (Annexe), Birchan Patel Path, Patna-

800001.

6.

Assistant Commissioner, State GST, Patna Central, Bihar.

... ... Respondent/s

======================================================

Appearance :

For the Petitioner/s

:

Mr. Dayanand Singh, Advocate

For the Respondent/s

:

Dr. K.N.Singh, A.S.G.

Mr. Devansh Shankar Singh, Advocate

Mr. Abhijeet Gautam, Advocate

Mr. Amarjeet, Advocate.

======================================================

CORAM: HONOURABLE THE CHIEF JUSTICE

and

HONOURABLE MR. JUSTICE S. KUMAR

ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 25-07-2022

Petitioner has prayed for the following relief(s):-

“I. For issuance of writ in the nature of

certiorari or orders, directions to set aside following

orders in the form of DRC -07,

Patna High Court CWJC No.6795 of 2020 dt.25-07-2022

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a. Order No. 19522 dated 27.02.2020

b. Order No. 19523 dated 27.02.2020

c. Order No. 19525 dated 27.02.2020

d. Order No. 19526 dated 27.02.2020

e. Order No. 19527 dated 27.02.2020

f. Order No. 19528 dated 27.02.2020

g. Order No. 19532 dated 27.02.2020

issued under the signature of Respondent No. 6

for “payment of interest” whereby Respondents have

acted in complete contravention of Section 50(1) of

Central Goods and Cervices Act, 2017 (hereinafter

referred to as ‘Act’) and levied interest on the gross

liability of the Petitioner Company.

II. For issuance of writ in the nature of

certiorari or orders, directions to stay the operation

of aforementioned Orders as detailed in column no.

‘a’ to ‘g’ (hereinafter referred to as ‘impugned

orders’) issued under the signature of Respondent

No. 6 for “payment of interest” whereby

Respondents have acted in complete contravention

of Section 50(1) of Act and levied interest on the

gross liability of the petitioner company.

III. Any other appropriate writ or direction

which may deem fit and proper including the cost.”

After the matter was heard for some time,

finding the Bench not to be agreeable with the submissions

made by learned counsel for the petitioner, learned counsel for

the petitioner, under instructions, states that petitioner shall be

content if a direction is issued to the authority concerned to

Patna High Court CWJC No.6795 of 2020 dt.25-07-2022

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consider and decide the representation inviting attention of press

release dated 26.08.2020 (Annexure-3, Page 7 of the

supplementary affidavit), which the petitioner shall be filing

within a period of four weeks from today for redressal of the

grievance(s).

Learned counsel for the respondents states that if

such a representation is filed by the petitioner, the authority

concerned shall consider and dispose it of expeditiously and

preferably within a period of four months from the date of its

filing along with a copy of this order.

Statement accepted and taken on record.

The Hon’ble Supreme Court in D. N. Jeevaraj Vs.

Chie